IRS · Official form

Form 8829, Expenses for Business Use of Your Home

Form 8829 figures the deduction for using part of your home for business, from the square-footage percentage down to depreciation. Fill in the official IRS PDF below and download it for your Schedule C.

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What is 8829?

Form 8829 calculates the allowable expenses for business use of your home that you can deduct on Schedule C (Form 1040). Part I figures the percentage of the home used for business, Part II applies that percentage to expenses such as mortgage interest, real estate taxes, insurance, utilities, and repairs, Part III computes depreciation on the business part of the home, and Part IV carries forward any expenses the current-year income limit disallows.

The deduction generally requires that the space be used regularly and exclusively for business, or qualify under a specific exception such as daycare use or inventory storage. Taxpayers who prefer the simplified square-footage method claim it directly on Schedule C and skip Form 8829 entirely.

Who files 8829?

Self-employed people who use part of their home regularly and exclusively for business
Sole proprietors filing Schedule C who want the actual-expense method instead of the simplified method
Home daycare providers figuring their special business-use percentage
Filers with disallowed home office expenses carried over from a prior year

How to fill out 8829

Measure the area used for business and the total area of the home, and let Part I compute the business percentage.
Enter your home expenses in Part II, split between direct expenses for the business space and indirect expenses for the whole home.
Work through the income limit lines: the deduction generally cannot exceed the net income from the business use of the home.
Complete Part III to figure depreciation on the business portion of the house, and Part IV for any carryover of disallowed expenses.
Download the completed PDF and attach it to Schedule C with your Form 1040.

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Page 1 58 fields

Name(s) of proprietor(s)

Your social security number

1. Area used regularly and exclusively for business, regularly for daycare, or for storage of inventory or product samples (see

2. Total area of home.

3. Divide line 1 by line 2. Enter the result as a percentage

4. Multiply days used for daycare during year by hours used per day. hr.

5. If you started or stopped using your home for daycare during the year, see instructions; otherwise, enter 8,760. hr.

6. Divide line 4 by line 5. Enter the result as a decimal amount. Numbers after the decimal.

7. Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a

8. Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your home, minus any loss from the trade or

Casualty losses (see instructions). Column: (a) Direct expenses.

Row: 9. Casualty losses (see instructions). Column: (b) Indirect expenses.

Row: 10. Deductible mortgage interest (see instructions). Column: (a) Direct expenses.

Row: 10. Deductible mortgage interest (see instructions). Column: (b) Indirect expenses.

Row: 11. Real estate taxes (see instructions). Column: (a) Direct expenses.

Row: 11. Real estate taxes (see instructions). Column: (b) Indirect expenses.

Row: 12. Add lines 9, 10, and 11. Column: (a) Direct expenses.

Row: 12. Add lines 9, 10, and 11. Column: (b) Indirect expenses.

13. Multiply line 12, column (b), by line 7. Column: (b) Indirect expenses.

14. Add line 12, column (a), and line 13.

15. Subtract line 14 from line 8. If zero or less, enter 0.

Row: 16. Excess mortgage interest (see instructions). Column: (a) Direct expenses.

Row: 16. Excess mortgage interest (see instructions). Column: (b) Indirect expenses.

Row: 17. Excess real estate taxes (see instructions). Column: (a) Direct expenses.

Row: 17. Excess real estate taxes (see instructions). Column: (b) Indirect expenses.

Row: 18. Insurance. Column: (a) Direct expenses.

Row: 18. Insurance. Column: (b) Indirect expenses.

Row: 19. Rent. Column: (a) Direct expenses.

Row: 19. Rent. Column: (b) Indirect expenses.

Row: 20. Repairs and maintenance. Column: (a) Direct expenses.

Row: 20. Repairs and maintenance. Column: (b) Indirect expenses.

Row: 21. Utilities. Column: (a) Direct expenses.

Row: 21. Utilities. Column: (b) Indirect expenses.

Row: 22. Other expenses (see instructions). Column: (a) Direct expenses.

Row: 22. Other expenses (see instructions). Column: (b) Indirect expenses.

Row: 23. Add lines 16 through 22. Column: (a) Direct expenses.

Row: 23. Add lines 16 through 22. Column: (b) Indirect expenses.

24. Multiply line 23, column (b), by line 7. Column: (b) Indirect expenses.

25. Carryover of prior year operating expenses (see instructions). Column: (b) Indirect expenses.

26. Add line 23, column (a), line 24, and line 25.

27. Allowable operating expenses. Enter the smaller of line 15 or line 26.

28. Limit on excess casualty losses and depreciation. Subtract line 27 from line 15.

29. Excess casualty losses (see instructions). Column: (b) Indirect expenses.

30. Depreciation of your home from line 42 below. Column: (b) Indirect expenses.

31. Carryover of prior year excess casualty losses and depreciation (see instructions). Column: (b) Indirect expenses.

32. Add lines 29 through 31.

33. Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32.

34. Add lines 14, 27, and 33.

35. Casualty loss portion, if any, from lines 14 and 33. Carry amount to Form 4684. See instructions.

36. Allowable expenses for business use of your home. Subtract line 35 from line 34. Enter here and on Schedule C, line 30. If your home

Part I I I. Depreciation of Your Home. 37. Enter the smaller of your home’s adjusted basis or its fair market value. See instructions.

38. Value of land included on line 37.

39. Basis of building. Subtract line 38 from line 37.

40. Business basis of building. Multiply line 39 by line 7.

41. Depreciation percentage (see instructions)

42. Depreciation allowable (see instructions). Multiply line 40 by line 41. Enter here and on line 30 above.

Part I V. Carryover of Unallowed Expenses to 2026. 43. Operating expenses. Subtract line 27 from line 26. If less than zero, enter 0.

44. Excess casualty losses and depreciation. Subtract line 33 from line 32. If less than zero, enter 0.

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Frequently asked questions

Can employees who work from home use Form 8829?

Generally no. Under current law, employees cannot deduct unreimbursed home office expenses on their federal return. Form 8829 is for self-employed taxpayers filing Schedule C.

What is the simplified method and do I still need this form?

The simplified method lets you deduct a set rate per square foot of business space, up to a limit, directly on Schedule C. If you use it, you skip Form 8829, but you also give up depreciation and expense carryovers for that year.

What happens if my expenses are bigger than my business income?

The deduction is capped by the income from the business use of your home. Amounts you cannot deduct this year carry forward on Part IV and may be usable in a future year, so keep the form with your records.

Form 8829, Expenses for Business Use of Your Home

What is 8829?

Who files 8829?

How to fill out 8829

Quick fill 8829 on this page

Frequently asked questions

Related forms

Schedule C, Profit or Loss From Business

Form 4562, Depreciation and Amortization

Schedule SE, Self-Employment Tax